Acc 682
Analysis & Design of Accounting Databases

Welcome to Acc 682, and to the world of
databases. During the course of this semester you will have ample
opportunity to master the theoretical foundations of relational and
object-relational database management systems in the context of accounting
systems. You also will have an opportunity to design and implement a
relational database for a part of the accounting system for a small toy
company. While we will use ORACLE database management system for most
class-work, you will have ample opportunity in the course to experiment
with most commercial-grade database management systems including IBM's
DB2, Informix, as well as Microsoft's SQLServer. In the course of this
semester, you will also have access to one of the best stocked (in terms
of hardware as well as software) facility in the Arthur Andersen
Laboratory. Much of the hardware for the laboratory should be installed by
early october. Use it, and enjoy!

Prerequisites:This course
is intended to be taken concurrently with Acc 681.Therefore you are
expected to be familiar with the unix operating system, the Emacs editor,
and the Java programming language (or some other higher level language
with object-oriented features such as C++), to the extent covered in that
course. Materials on topics such as data structures, discrete mathematics,
or algorithms, to the extent needed and covered by the textbook, will be
covered in the course. You are also expected to have background in
accounting at least at the level of Intermediate accounting, and be quite
familiar with the fundamentals of controls in accounting systems.

Handouts: This will
be the only web handout you will get during the semester. All future
handouts will be postscript. Therefore it is important that you learn to
print postscript documents in the Lab, or, if you have computers at home,
to download Ghostscript/Ghostview from ftp://ftp.cs.wisc.edu
and install it so you can print them on non-postscript printers. You will
need to download and install Ghostscript interpreter and the fonts from
ftp://ftp.cs.wisc.edu/ghost/aladdin/gs510/,
Ghostview browser from
ftp://ftp.cs.wisc.edu/ghost/rjl,
and the Ghostscript manual in .pdf form from
ftp://ftp.cs.wisc.edu/ghost/.

Classmeetings:Due to a quirk in scheduling, officially there
are only 13 sessions. Therefore, we will need to make up one class session
at the convenience of all students in the class. Depending on the pace in
the class, I may have to introduce SQL earlier than shown in the tentative
schedule below, so that you can successfully complete the group projects.

To gain an understanding of the object-oriented approach and the
Entity-Relational approach to database modeling.

To gain a basic understanding of the ODL (Object Definition
Language), and an in-depth understanding of SQL 2 (via ORACLE's sqlplus)
in the context of accounting systems. The emerging standard SQL 3 will
also be briefly introduced in the class.

To gain an understanding of the architecture and working of
commercial database management systems (mainly ORACLE, DB2, Informix,
and Sqlplus).

To gain an in-depth understanding of relational database theory in
relation to the design of accounting systems.

Basics of relational database
theory in the accounting context. Semantic modeling of accounting data
including the REA model. Use of CASE tools for the analysis, design &
documentation of accounting databases. Languages for retrieval of
information from accounting databases. Controls in accounting databases.

Since we will be working with ORACLE during
the semester, you are strongly advised to have access to the following
books on ORACLE SQL, Developer 2000 and Designer 2000:

We will not have time in the class to go
over each and every minute details of ORACLE 8. Therefore, you will need
to do much of the readings from these three books by yourselves, with
help from me. You will need those details in order to successfully
complete the semester group database projects. You are most welcome to
ask for clarifications of the materials in these books during my office
hours either individually or in groups.

The classes will consist of database
concepts, solution of problems, discussion of cases and programming
exercises. I shall be dividing the class into 4 or 5 groups, each group
balanced in terms of skills in accounting, programming, facility with
computers, mathematical maturity, and other such attributes. The groups
will work through out the semester in two group projects:

The Accounting
Database Project:You will analyse and design the part of
an accounting database for a toy example. I shall be providing the details
of this case shortly after the start of the semester. I shall be requiring
frequent interim reports and class presentations on the project. You will
make a final oral presentation in the class and also submit a written
report on the project.

The Database
Architecture/Security Project:You will study the
architecture and security features of one assigned commercial database
management system. You will make a final oral presentation in the class
and also submit a written report on the project.